https://www.taxtmi.com/caselaws?id=125954 The Tribunal remitted the case for separate penalties on M/s. Aroma International for diverting duty-free goods, setting aside combined penalties. The penalty on M/s. Vishal Exports Overseas Ltd. was overturned, but upheld for its Director due to involvement in diverting goods. Shri Bhumish Shah's penalty was revoked as his role was limited. Shri Shammi Chanana's penalty was upheld for fraudulent export claims. Revenue's appeals were allowed for separate penalties on M/s. Aroma International, while appeals against other parties were dismissed. Appeals by Shri Pradeep S. Mehta and Shri Shammi Chanana were rejected, while those by M/s. Vishal Exports Overseas Ltd. and Shri Bhumish Shah were accepted. en-us Thu, 23 Oct 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125954 The Tribunal remitted the case for separate penalties on M/s. Aroma International for diverting duty-free goods, setting aside combined penalties. The penalty on M/s. Vishal Exports Overseas Ltd. was overturned, but upheld for its Director due to involvement in diverting goods. Shri Bhumish Shah's penalty was revoked as his role was limited. Shri Shammi Chanana's penalty was upheld for fraudulent export claims. Revenue's appeals were allowed for separate penalties on M/s. Aroma International, while appeals against other parties were dismissed. Appeals by Shri Pradeep S. Mehta and Shri Shammi Chanana were rejected, while those by M/s. Vishal Exports Overseas Ltd. and Shri Bhumish Shah were accepted. Case-Laws Central Excise Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125954